PRIMERO PREST: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PRIMERO PREST
Largest movements
- Receivables within one year +€32,618
up €32,618 (+46.4%), from €70,278 to €102,896
of which Trade receivables: +€29,753
- Cash -€22,289
down €22,289 (-49.4%), from €45,109 to €22,821
mainly Receivables within one year (-€32,618) and Investment in fixed assets (net) (-€4,653)
- Tangible fixed assets -€2,199
down €2,199 (-18.0%), from €12,246 to €10,046
- Profit (loss) carried forward +€15,318
up €15,318 (+16.0%), from €95,915 to €111,234
- Debts after one year -€3,935
down €3,935 (-83.3%), from €4,724 to €789
- Tax, wage and social debts -€2,594
down €2,594 (-83.8%), from €3,094 to €500
- Turnover +€25,234
up €25,234 (+11.1%), from €228,243 to €253,477
- Purchases and services +€18,827
up €18,827 (+9.0%), from €208,409 to €227,236
- Gross operating margin +€6,407
up €6,407 (+32.3%), from €19,834 to €26,241
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,449 | €140,318 | +€7,869 | +5.9% |
| Fixed assets | 21/28 | €13,871 | €11,671 | -€2,199 | -15.9% |
| Tangible fixed assets | 22/27 | €12,246 | €10,046 | -€2,199 | -18.0% |
| Furniture and vehicles | 24 | €12,246 | €10,046 | -€2,199 | -18.0% |
| Financial fixed assets | 28 | €1,625 | €1,625 | = | 0.0% |
| Current assets | 29/58 | €118,578 | €128,646 | +€10,068 | +8.5% |
| Amounts receivable within one year | 40/41 | €70,278 | €102,896 | +€32,618 | +46.4% |
| Trade receivables | 40 | €47,555 | €77,308 | +€29,753 | +62.6% |
| Other amounts receivable | 41 | €22,723 | €25,588 | +€2,865 | +12.6% |
| Cash at bank and in hand | 54/58 | €45,109 | €22,821 | -€22,289 | -49.4% |
| Deferred charges and accrued income | 490/1 | €3,190 | €2,929 | -€261 | -8.2% |
| Total equity and liabilities | 10/49 | €132,449 | €140,318 | +€7,869 | +5.9% |
| Equity | 10/15 | €117,975 | €133,294 | +€15,318 | +13.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,915 | €111,234 | +€15,318 | +16.0% |
| Amounts payable | 17/49 | €14,473 | €7,024 | -€7,449 | -51.5% |
| Amounts payable after more than one year | 17 | €4,724 | €789 | -€3,935 | -83.3% |
| Financial debts | 170/4 | €4,724 | €789 | -€3,935 | -83.3% |
| Amounts payable within one year | 42/48 | €9,750 | €6,235 | -€3,515 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | €3,935 | €3,935 | = | 0.0% |
| Trade debts | 44 | €2,721 | €1,800 | -€921 | -33.8% |
| Suppliers | 440/4 | €2,389 | €1,556 | -€833 | -34.9% |
| Bills of exchange payable | 441 | €332 | €245 | -€87 | -26.3% |
| Taxes, remuneration and social security | 45 | €3,094 | €500 | -€2,594 | -83.8% |
| Remuneration and social security | 454/9 | €3,094 | €500 | -€2,594 | -83.8% |
| Turnover | 70 | €228,243 | €253,477 | +€25,234 | +11.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €208,409 | €227,236 | +€18,827 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,827 | €6,852 | -€975 | -12.5% |
| Other operating charges | 640/8 | €605 | €553 | -€52 | -8.6% |
| Gross operating margin | 9900 | €19,834 | €26,241 | +€6,407 | +32.3% |
| Operating profit (loss) | 9901 | €11,403 | €18,836 | +€7,433 | +65.2% |
| Financial income | 75/76B | €10 | €625 | +€615 | +6,123% |
| Recurring financial income | 75 | €10 | €625 | +€615 | +6,123% |
| Financial charges | 65/66B | €238 | €209 | -€28 | -11.9% |
| Recurring financial charges | 65 | €238 | €209 | -€28 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €11,175 | €19,252 | +€8,077 | +72.3% |
| Income taxes | 67/77 | €2,361 | €3,934 | +€1,572 | +66.6% |
| Profit (loss) for the period | 9904 | €8,814 | €15,318 | +€6,504 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,814 | €15,318 | +€6,504 | +73.8% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.